Income Tax Articles

From Motor Vehicles to Luxury Goods: Expansion of TCS u/s 206C(1F)

CA KAJAL AGRAWAL 31 January 2026 at 09:21

CBDT expands Section 206C(1F) to levy TCS on sale of notified luxury goods above Rs 10 lakh from 22 April 2025. Know the scope, buyers and compliance.

Taxpayer's Parade: The Weapons of the Tax Authorities

CA Umesh Sharma 29 January 2026 at 09:03

A Republic Day-themed Arjuna-Krishna dialogue explaining the powerful "weapons" of Income Tax and GST departments under the New Income Tax Act 2025 and evolving GST compliance framework.

Income Tax for Salaried Individuals Earning Income from Stock Market

CA. Urmila Mahalwal 29 January 2026 at 07:19

Understand income tax on salary, capital gains, dividends, and stock trading. Learn STCG, LTCG, ITR forms and tax rules with examples.

From 'Separate Returns' to 'Joint Savings': Union Budget 2026 Proposal

Chaitra Seetharam 28 January 2026 at 16:35

ICAI proposes an optional joint taxation regime for married couples in Budget 2026, offering higher exemptions, wider slabs, joint savings incentives, and simplified family taxation.

Cash Deposit Limit In Current Account in 2026

Mitali 27 January 2026 at 16:03

This article is about the key limits and compliance rules for current account transactions and states why business must use this account to avoid notice.Why Cur..

Budget 2026-27: Expected Benefits for Salaried Persons in FY 2026-27

Pranab Banerjee 26 January 2026 at 07:36

Budget 2026-27 expectations for salaried taxpayers: possible income tax slab relief, higher standard deduction, better deductions, and simpler tax compliance.

Unbelievable Rules That are Hidden from Seniors: Zero ITR Hack Exposed For AY 2026-27

Mitali 21 January 2026 at 17:06

Seniors citizen's zero ITR guide for AY 2026-27: Pension, rent, Interest and shares hack - hidden senior relief revealed.

Tax Rates For Pensioners Starting From AY 2026-27: With 87A Rebate Limits

Mitali 20 January 2026 at 17:48

Income tax rules for pensioners for FY 2025-26 (AY 2026-27): Tax slabs, old vs new regime, surcharge, cess, rebate u/s 87A and ITR filing explained.

Tiger Global Ruling: A Reminder That Substance Matters in Tax Treaties

CA Aishwariya K Rajagopal 20 January 2026 at 06:10

Why the Tiger Global case matters: The Supreme Court clarifies that a Tax Residency Certificate alone does not guarantee treaty benefits, allowing tax authorities to examine substance, control and intent behind foreign investment structures.

Old vs New Tax Regime for AY 2025-26: Which One Should You Choose?

CA. Urmila Mahalwal 20 January 2026 at 06:10

Compare Old vs New Tax Regime for AY 2025-26 with updated tax slabs, deductions, rebates and a practical example. Learn which regime offers lower tax liability and how to choose the most beneficial option.